Effective September 30, 2020, the Postal Service™ will revise the Employee and Labor Relations Manual (ELM), subchapter 490, to reflect an increase in the dollar amount of the value that must be reported for noncash tangible items employees receive as recognition and awards. The reporting requirement for noncash tangible items valued at less than $75 has increased to $100.
These revisions are in addition to revisions to part 491, which were published in the article entitled “ELM Revision: Value Increase in Recognition and Awards Reportable Noncash Items,” in Postal Bulletin 22551 (7-30-20, pages 14–15). Those revisions will also be included in the September 30, 2020, ELM edition.
Management must continue to track all noncash tangible items valued at less than $100 that employees receive in a calendar year as an award. If the aggregate total of all noncash tangible items valued at less than $100 that an employee receives in a calendar year meets or exceeds $100, the total amount must be reported in eAwards under the appropriate noncash tangible award type for the employee category and reason for the award.
Although the Postal Service will not publish these revisions in the ELM until September 30, 2020, the standards are effective immediately.
Employee and Labor Relations Manual (ELM)
* * * * *
4 Pay Administration
* * * * *
490 Recognition and Awards
* * * * *
494 Informal Award
494.1 Overview
* * * * *
[Revise the text under “Limit” in the table to read as follows:]
* * * * *
494.3 Description
[Revise the text of 494.3 to read as follows:]
The Informal Award is a noncash tangible item of less than $100 in value obtained or purchased locally, such as a plaque, coffee mug, an article of clothing, tickets to a specific entertainment event, or similar item. (Purchasing and reporting requirements pertaining to event tickets and noncash tangible items less than $100 in value are set forth in 491.331; prohibited purchases in 491.332.)
* * * * *
494.7 Documentation
[Revise the text of 494.7 to read as follows:]
Management must track all informal awards presented to employees. If the aggregate amount of informal awards received by an employee during a calendar year meets or exceeds $100, the total amount of informal awards must be reported as income in eAwards under the appropriate noncash award category. (See 491.331b for reporting requirements.) The value of informal awards presented to con-tractors must never meet or exceed $100 in a calendar year.
495 Formal Awards
495.1 Overview
* * * * *
Exhibit 495.1
Formal Awards
[Revise the text under “Limit” for the type “Spot Noncash Tangible” in the table to read as follows:]
495.2 Spot Award
* * * * *
495.22 Description
* * * * *
[Revise the text of item c. to read as follows:]
c. A merchandise item of at least $100 in value (see 491.33).
* * * * *
495.28 Processing
* * * * *
[Revise the third paragraph of 495.28 to read as follows:]
Noncash tangible awards, valued at $100 or more, and all cash equivalent and gift certificate awards must be reported in eAwards as income received so that:
a. Appropriate payroll deductions can be made from the recipient’s normal pay, and
b. The award amount may be grossed up, if necessary.
The reporting of these items in eAwards should occur in the same pay period the award is presented to the recipient. Reporting must take place in the same calendar year to avoid tax reporting discrepancies.
* * * * *
496 Special Awards
496.1 Overview
* * * * *
Exhibit 496.1
Special Awards
[Revise the text under “Limit” for the type “Team Award” in the table to read as follows:]
Type
|
Who Is Eligible
|
Description
|
Approval Authority
|
Basis
|
Limit
|
Team Award
|
Nonbargaining, Non-Inspection Service career employees
|
Cash, cash equivalent item, or noncash tangible item
|
Vice President
|
Recognizes superior team contribution or achievement deserving of system-wide recognition.
|
Cash, from $50 to $2,000 per team member, Cash equivalent, from $100 to $2,000 per team member, or noncash tangible item valued from $100 to $2,000 per team member. Limit of $2,000 per employee, per fiscal year.
|
* * * * *
|
496.2 Team Award
* * * * *
496.22 Description
* * * * *
[Revise the text of items a., b., and c. to read as follows:]
a. A check from $50 to $2,000 issued by Accounting Services given to an individual team member. (See 491.31 for an explanation of cash awards.)
b. A cash equivalent product valued from $100 to $2,000, given to an individual team member. (See 491.32 for an explanation of cash equivalent awards.)
c. A noncash tangible item valued from $100 to $2,000, given to an individual team member. (See 491.33 for an explanation of noncash tangible awards.)
* * * * *
[Revise the text of the Note to read as follows:]
Note: Noncash tangible awards valued at $100 or more, and all cash equivalent awards must be reported in eAwards.
* * * * *
496.24 Limits
[Revise the third sentence of 496.24 to read as follows:]
***The minimum award amount for noncash tangible items is $100.***
* * * * *
497 Other Awards
* * * * *
497.2 Contest Award
* * * * *
497.23 Eligibility
[Revise the last sentence of 497.23 to read as follows:]
***However, noncareer employees are limited to noncash tangible awards valued at less than $100 and/or noncareer gift certificates valued at $100 or less.
* * * * *
497.25 Processing
[Revise the first sentence of 497.25 to read as follows:]
Noncash tangible items valued at $100 or more must be reported in eAwards as a Contest Award.***
497.3 Safety Award
* * * * *
497.35 Processing
[Revise the first sentence of 497.35 to read as follows:]
Noncash tangible items valued at $100 or more must be reported in eAwards as a Safety Award.***
* * * * *
The Postal Service will incorporate these revisions into the next edition of the online ELM, which is available on the PolicyNet website:
n Go to blue.usps.gov.
n In the left-hand column, click Essential Links, and then click PolicyNet.
n Go to the right-hand side under “Published Forms and Directives.”
n Click Manuals.
The direct URL for the Postal Service PolicyNet website is blue.usps.gov/cpim.
— Compensation and Classification,
Human Resources, 9-24-20
